Several taxes on housing transaction taxes and fees
1, deed tax According to the provisions of the state deed tax regulations, the deed tax should be paid to the state for the sale of houses, and the standard for collection is 3%~5% of the transaction price of houses, all of which shall be borne by the buyer.
2. Stamp Duty The buyer and seller of the house shall pay stamp duty, which shall be affixed to the original house purchase contract and paid at 0.3‰ of the transaction price of the house.
3. Business Tax Within the territory of the People's Republic of China, units and individuals that transfer land use rights and sell real estate are taxpayers of business tax, and the tax payable is 5% of the turnover of transferring land use rights and selling real estate and other attachments.
4. Units and individuals that pay value-added tax and business tax for urban maintenance and construction tax are taxpayers of urban maintenance and construction tax. It is based on the actual value-added tax and business tax paid by taxpayers, and is paid at the same time with value-added tax and business tax respectively. If the taxpayer is located in the urban area, the tax rate is 7% of the business tax; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in the city, county or town, the tax rate is 1%.
5. Surcharge tax on education expenses This is an additional tax levied by the state for developing education and raising education funds. It is based on the business tax and the tax rate is 3%.
6, land value-added tax transfer of state-owned land use rights, buildings on the ground and their attachments and income units and individuals, to pay land value-added tax, land value-added tax rate of four levels of excess progressive. Taxable amount = value-added amount × value-added amount of applicable tax rate = transfer income-deducting project amount. Transfer income includes monetary income, physical income and other income.
7. Property tax Property tax is a tax levied on real estate located in cities, counties, towns and industrial and mining areas. The tax basis of property tax can be divided into residual value of real estate and rental income: ① The property tax of enterprises and institutions is calculated and paid based on the real estate assessment value (the original value of the property without real estate assessment value) after deducting 30% at one time. ② Other units (tax-exempt units or real estate management departments) and individuals rent real estate with rental income as the tax basis of property tax. The property tax is taxed at a proportional rate: ① The tax rate is 1.2% based on the residual value of the property. ② If the rental income is the tax basis, the tax rate is 12%. Calculation formula: ① Property tax payable = real estate assessment value ×70%× 1.2% or: original value of the property ×70%× 1.2%② Property tax payable = rental income × 12%.
Several fees for housing transaction taxes and fees
1, housing property registration fee When registering housing ownership, registration fee, certificate cost and stamp duty should be paid. The registration fee is charged at 3 cents per square meter of building, and 8 points per square meter will be reduced if the housing management unit tests itself and meets the requirements, which will be paid by the registrant. Failing to apply for registration within the prescribed time limit, and not being allowed to postpone the registration, a fine of 1 month will be imposed for every square meter of construction; Those who have applied for registration, but failed to go through the formalities on schedule, will also be fined according to the above standards. Warrant fee, 4 yuan per piece; * * * Licenses for rights and other rights are charged in 2 yuan. Stamp duty, 5 yuan per piece.
2. Handling fee After handling the house purchase and transfer procedures, the buyer and the seller shall pay the handling fee to the real estate management department, and the collection standard shall be 1% of the national house purchase and sale transaction price or the minimum protection price, and the buyer and the seller shall each pay half.
3. Intermediary service fee Intermediary service fee is an intermediary service institution such as real estate consulting, real estate price appraisal and real estate brokerage that is established according to law and has the qualification of real estate intermediary. It provides intermediary services related to real estate development, investment, management and consumption for enterprises, institutions, social organizations and other social organizations, citizens and foreign parties, and charges reasonable fees to the entrusting unit. (1) assessment fees. Real estate price assessment fees and land price assessment fees are subject to government pricing, and their fees are based on the total amount of the target, and the differential rate and grading system are adopted. The charging standard for land parcel price evaluation is the same as that for real estate price evaluation. The benchmark land price assessment fee is set separately. Please refer to the chapter "Real Estate Intermediary System" for specific charging standards. In addition, if the assessment fee for each real estate price is less than that in 300 yuan, it will be charged in 300 yuan. For the evaluation of land price for the mortgage of land use right, the evaluation institution shall calculate the evaluation fee according to 50% of the general parcel evaluation fee standard. In the process of enterprise restructuring and asset reorganization, if real estate appraisal is involved, the appraisal fee shall be charged at 50% of the appraisal standard of real estate price. ② Agency charges. The agency fee for house leasing, regardless of the length of the lease term, is based on the standard of half to one month's transaction rent, and the two parties agree to collect it in one lump sum through consultation. Agency fees for house purchase and sale shall be collected progressively according to the total transaction price: less than 5 million yuan, 2.5%; 501~ 20 million yuan 2%; 2001~ 50 million yuan 1.5%; 5001~1000 million yuan 1%; 100 1 0.5% over ten thousand yuan. The maximum fee for exclusive agency shall not exceed 2.8% of the total transaction price. (3) consulting fees. The written consultation fee is 300- 1000 yuan for the general consultation report; For consulting reports that are technically difficult, complicated, and consume a lot of personnel and time, the charging standard may be appropriately raised, and the charging standard shall not exceed 0.5% of the amount of the subject matter of the consultation. Oral consulting fee The real estate intermediary service agency shall negotiate and agree on the charging standard for the oral consultation of the client according to the time required for consulting services and the professional and technical level of the consultants.
The above details the relevant provisions of the tax on the sale of houses. We can roughly understand what kinds of taxes on the sale of houses need to be paid, such as property tax, business tax, stamp duty, etc. However, China's tax policy will fluctuate according to China's macro-control situation, and the tax rate will vary from place to place.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.
Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.
Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.